Accounting for People: A real step forward or more a case of wishing and hoping?

Critical Perspectives on Accounting

Volumn 20, Issue 7, 2009, Pages 855-869

  Roslender, Robin ^a   Stevenson, Joanna ^b  

^a HERIOT WATT UNIVERSITY   (United Kingdom)

^b UNIVERSITY OF STIRLING   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 70049101311     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2007.02.003     Document Type: Article

References (110)

1. Accountancy. OFR: what's the point? (2004), ICAEW, London
2. Accountancy. APB estimates OFR audit costs (2005), ICAEW, London
3. Accountancy. OFR: a missed opportunity (2006), ICAEW, London
4. Accountancy Age. FDs urged to improve narrative reporting (2006), VNU Business Publications, London
5. Andriessen D. Intellectual capital valuation and measurement: classifying the state of the art. Journal of Intellectual Capital 5 2 (2004) 230-242
6. AICPA. Improving business reporting - a customer focus: meeting the information needs of investors and creditors. Report of the special committee on financial reporting, chaired by Jenkins EL. New York: American Institute of Certified Public Accountants; 1994.
7. APB. Auditing Standard ISA 580: management representations (2004), Auditing Practices Board, London
8. Armstrong P. Competition between organisational professions and the evolution of management control strategies. Accounting, Organizations and Society 10 2 (1985) 129-148
9. Armstrong P. Management control strategies and inter-professional competition: the case of accountancy and personnel management. In: Knights D., and Willmott H. (Eds). Managing the labour process (1986), Gower Press, London
10. ASB. Operating and financial review (1993), Accounting Standards Board, London
11. ASB. ASB announces the way forward on the operating and financial review; 2004a [published at www.asb.org.uk/press].
12. ASB. Reporting exposure draft: operating and financial review (2004), Accounting Standards Board, London
13. ASB. Reporting Standard 1: operating and financial review (2005), Accounting Standards Board, London
14. ASB. Reporting statement: the operating and financial review (2006), Accounting Standards Board, London
15. Bartlett S.A., and Chandler R.A. The corporate report and the private shareholder: Lee and Tweedie twenty years on. British Accounting Review 29 3 (1997) 245-261
16. Braverman H. Labor and monoploy capital: the degradation of work in the twentieth century (1974), Monthly Review Press, New York
17. Broadbent J., Laughlin R., and Read S. Recent administrative changes in the NHS: a critical theory analysis. Critical Perspectives on Accounting 2 1 (1991) 1-29
18. Brooking A. Intellectual capital: core asset for the third millenium (1996), International Thomson Business Press, London
19. Brummet R.L., Flamholtz E.G., and Pyle W.C. Human resource measurement: a challenge for accountants. Accounting Review 43 2 (1968) 217-224
20. Bukh P.N., and Johanson U. Research and knowledge interaction: guidelines for intellectual capital reporting. Journal of Intellectual Capital 4 4 (2004) 576-587
21. Cadbury Report. The report of the Committee on the Financial Aspects of Corporate Governance (1992), Gee & Co., London
22. Caparo Industries plc v Dickman and others. BCLC 1990; 273.
23. Carchedi G. On the economic identification of social classes (1977), Routledge and Kegan Paul, London
24. CIPD. Narrative business reporting: CIPD response to the Department of Trade and Industry consultation; 2006 [accessed on www.cipd.co.uk].
25. CLRSG. Modern company law for a competitive economy: the strategic framework (1999), Department for Trade and Industry, Company Law Review Steering Group, London
26. CLRSG. Modern company law for a competitive economy: developing the framework (2000), Department for Trade and Industry, Company Law Review Steering Group, London
27. CLRSG. Modern company law for a competitive economy: completing the structure (2000), Department for Trade and Industry, Company Law Review Steering Group, London
28. CLRSG. Modern company law for a competitive economy: final report (2001), Department for Trade and Industry, Company Law Review Steering Group, London
29. Collins W., Davie E.S., and Weetman P. Management discussion and analysis: an evaluation of practice in UK and US companies. Accounting and Business Research 23 Spring (1993) 123-137
30. Collins W, Stevenson J, Fraser, I. The OFR is dead - long live the OFR. In: CA magazine, October. Edinburgh: ICAS; 2006.
31. Company Reporting. Operating and financial reviews; 2004 [Issue No. 170: 3-8].
32. Cooper D. Discussion of "Towards a political economy of accounting". Accounting, Organizations and Society 5 1 (1980) 161-166
33. Cooper D.J., and Sherer M.J. The value of corporate accounting reports: arguments for a political economy of accounting. Accounting, Organizations and Society 9 3 (1984) 201-232
34. DATI. Developing intellectual capital accounts: experiences from 19 companies (1999), Danish Agency for Trade and Industry, Copenhagen
35. DATI. A guideline for intellectual capital statement: a key to knowledge management (2000), Danish Agency for Trade and Industry, Copenhagen
36. Deloitte. Hold the front page - surveying OFRs and narrative reporting in annual reports (2005), Deloitte and Touche LLP, London
37. Demarest M. Understanding knowledge management. Long Range Planning 30 3 (1997) 374-384
38. DMSTI. Intellectual capital statements in practice (2003), Danish Ministry for Science Technology and Innovation, Copenhagen
39. DTI. Report on women's employment and pay (the Kingsmill review) (2001), Department for Trade and Industry, London
40. DTI. Company law review - final report (2001), Department for Trade and Industry, London
41. DTI. Modernising company law (Cm5553) (2002), Department for Trade and Industry, London
42. DTI. Accounting for people - report of the task force on human capital management (2003), Department for Trade and Industry, London
43. DTI. Accounting for people - a consultation paper (2003), Department for Trade and Industry, London
44. DTI. Draft regulations on the operating and financial review and directors' report: a consultative document (2004), Department for Trade and Industry, London
45. Edvinsson L. Developing intellectual capital at Skandia. Long Range Planning 30 3 (1997) 336-373
46. Epstein M.J., and Pava M.L. The shareholder's use of corporate reports (1993), Jai Press, Inc., Connecticut
47. EU. Accounts modernisation directive (2003), European Union, Brussels
48. FASB. Improving business reporting: insights into enhancing voluntary disclosures (2001), Financial Accounting Standards Board, Norwalk, CT
49. Fincham R., and Roslender R. The management of intellectual capital and its implications for business reporting (2003), Institute of Chartered Accountants of Scotland, Edinburgh
50. Fincham R., and Roslender R. Rethinking the dissemination of management fashion: accounting for intellectual capital in UK case firms. Management Learning 35 3 (2004) 321-336
51. Flamholtz E.G. Human resource accounting: a review of theory and research. Journal of Management Studies 11 1 (1974) 44-61
52. Flamholtz E.G. Human resource accounting (1974), Dickenson Publishing Company, California
53. Flamholtz E.G. Human resource accounting: advances in concepts, methods and applications (1985), Jossey-Bass, San Francisco, CA 2e
54. Flamholtz E.G. Human resource accounting: advances in concepts, methods and applications (1999), Kluwer Academic Publishers, Boston 3e
55. Foong K, Yorston R, Gratton L. Human capital measurement and performance: a British perspective; 2003 [published at www.accountingforpeople.gov.uk].
56. Grojer J.-E., and Johanson U. Human resource costing and accounting (1996), Joint Industrial Safety Council, Stockholm
57. Grojer J.-E., and Johanson U. Current developments in human resource accounting - reality present, researchers absent. Accounting, Auditing and Accountability Journal 11 4 (1998) 495-505
58. Hekimian J.S., and Jones C. Put people on your balance sheet. Harvard Business Review 43 2 (1967) 105-113
59. Hermanson RH. A method for recording all assets and the resulting accounting and economic implications. PhD dissertation, Michigan State University; 1963.
60. Hermanson RH. Accounting for human assets. Occasional paper #14, Michigan State University; 1964.
61. HMSO. Statutory Instrument 2005 No 1011: the Companies Act 1985 (Operating and Financial Review and Directors' Report, etc.) Regulations 2005 (2005), Her Majesty's Stationery Office, London
62. Hopper T., and Armstrong P. Cost accounting, controlling labour and the rise of conglomerates. Accounting, Organizations and Society 16 5/6 (1991) 405-438
63. IASB. Management commentary: a discussion paper (2005), International Accounting Standards Board, London
64. IASB. Comment letters on the discussion paper: management commentary; 2006 [available at www.iasb.org.uk].
65. ICAEW. The operating and financial review: comments on the draft regulations. Technical release 31/04 (2004), Institute of Chartered Accountants in England and Wales, London
66. ICAS. Making corporate reports valuable (1988), Kogan Page/Institute of Chartered Accountants of Scotland, London
67. ICAS. In: Beattie V. (Ed). Business reporting: the inevitable change? (1999), Institute of Chartered Accountants of Scotland, Edinburgh
68. ICAS. Response to draft regulations on the operating and financial review and directors' report; 2004 [published at www.icas.org.uk].
69. Johanson U., and Mabon H. The Personnel Economics Institute after ten years: what we have achieved and where we are going to. Journal of Human Resource Costing and Accounting 3 2 (1998) 65-76
70. Johanson U., and Nilson M. The usefulness of human resource costing and accounting. Journal of Human Resource Costing and Accounting 1 1 (1996) 117-138
71. Kaplan R.S., and Norton D.P. The balanced scorecard: measures that drive performance. Harvard Business Review 70 1 (1992) 71-79
72. Kaplan R.S., and Norton D.P. Putting the balanced scorecard to work. Harvard Business Review 71 5 (1993) 134-147
73. Lev B. Seeing is believing - a better approach to estimating knowledge capital; 1999 [available on line at http://207.87.9.12/html/charts/99FEseei-2.html].
74. Lev B. Intangibles: management, measurement and reporting (2001), Brookings Institution Press, Washington, DC
75. Lynn B. The management of intellectual capital: the issues and the practice (1998), Society of Management Accountants of Canada, Hamilton, ON
76. Marx K. Capital volume 1: a critical analysis of capitalist production (1954), Progress Publishers, Moscow
77. Marx K. A contribution to the critique of political economy (1971), Lawrence and Wishart, London
78. Meritum. Projecto Meritum: guidelines for managing and reporting on intangibles (2002), Autonomous University of Madrid, Madrid
79. Mouritsen J., Larsen H.T., and Bukh P.N.D. Valuing the future: intellectual capital supplements at Skandia. Accounting, Auditing and Accountability Journal 14 4 (2001) 399-422
80. Mouritsen J., Larsen H.T., and Bukh P.N.D. Intellectual capital and the 'capable firm': narrating, visualising and numbering for management knowledge. Accounting, Organizations and Society 26 7/8 (2001) 735-762
81. Nonaka I., and Takeuchi H. The knowledge-creating company (1995), Oxford University Press, Oxford
82. Paton W.A. Accounting theory (1922), Ronald Press, New York
83. Poulantzas N. Classes in contemporary capitalism (1975), New Left Books, London
84. Power M., Laughlin R., and Cooper D.J. Accounting and critical theory. In: Alvesson M., and Willmott H. (Eds). Studying management critically (2003), Sage Publications Ltd, London
85. PricewaterhouseCoopers. Human capital management practices outside of the UK; 2003 [published at www.accountingforpeople.gov.uk].
86. Prusak L. Knowledge in organisations (1997), Butterworth-Heinemann, Oxford
87. Roslender R. The accountant in the class structure. Advances in Public Interest Accounting 3 (1990) 195-212
88. Roslender R. Critical accounting and the labour of accountants. Critical Perspectives on Accounting 7 4 (1996) 461-484
89. Roslender R., and Dillard J.F. Reflections on the interdisciplinary perspectives on accounting project. Critical Perspectives on Accounting 14 3 (2003) 325-351
90. Roslender R., and Dyson J.R. Accounting for the worth of employees: a new look at an old problem. British Accounting Review 24 4 (1992) 311-329
91. Roslender R., and Fincham R. Thinking critically about intellectual capital accounting. Accounting, Auditing and Accountability Journal 14 4 (2001) 383-398
92. Roslender R., and Fincham R. Intellectual capital: who counts, controls?. Accounting and the Public Interest 4 (2004) 1-23
93. Roslender R., and Fincham R. Intellectual capital accounting in the UK: a field study perspective. Accounting, Auditing and Accountability Journal 17 2 (2004) 178-209
94. Roslender R, Ahonen G, Rimmel G. Accounting for the human factor: a brief history of a continuing challenge. In: Johanson U, Ahonen G, Roslender R, editors. Health and management control: an European perspective. Stockholm: Thomson-Gee Publishing; 2007.
95. Roslender R., Stevenson J., and Fincham R. The UK Human Capital Management initiative: a review of the Accounting for People report. Journal of Human Resource Costing and Accounting 8 1 (2004) 7-19
96. Rutherford B. The production of narrative accounting statements: an exploratory study of the operating and financial review. Journal of Applied Accounting Research 6 3 (2002) 25-56
97. Rutherford B. Half the story: progress and prospects for the operating and financial review (2003), Association of Chartered Certified Accountants, London
98. Sackmann S.A., Flamholtz E.G., and Bullen M.L. Human resource accounting: a state of the art review. Journal of Accounting Literature 8 (1989) 235-264
99. Scarpello V., and Theeke H.A. Human resource accounting: a measured critique. Journal of Accounting Literature 8 (1989) 265-280
100. Stiles P, Kulvisaechana S. Human capital and performance: a literature review; 2003 [published at www.accountingforpeople.gov.uk].
101. Sveiby K.-E. The new organisational wealth: managing and measuring knowledge based assets (1997), Berret-Koehler, San Francisco, CA
102. Sveiby K.-E. The intangible assets monitor. Journal of Human Resource Costing and Accounting 2 1 (1997) 73-97
103. The Combined Code. Committee on corporate governance (2003), Gee & Co., London
104. Tinker A.M. Towards a political economy of accounting: an empirical illustration of the Cambridge controversies. Accounting, Organizations and Society 5 1 (1980) 147-160
105. Tinker T. Paper prophets: a social critique of accounting (1985), Holt, Rinehart and Winston, London
106. Tinker A.M., Merino B.D., and Neimark M.K. The normative origins of positive theories: ideology and accounting thought. Accounting, Organizations and Society 7 2 (1982) 167-200
107. Upton W.S. Business and financial reporting, challenges from the new economy (2001), Financial Accounting Standards Board, Norwalk, CT
108. Verma S., and Dewe P. Valuing human resources (2004), Association of Chartered Certified Accountants, London
109. Weetman P., and Collins W. Operating and financial review: experiences and exploration (1996), Institute of Chartered Accountants of Scotland, Edinburgh
110. Yuthas K., and Tinker T. Paradise regained: myth, Milton and management accounting. Critical Perspectives on Accounting 5 3 (1994) 295-310